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An investigation of the views and perceptions of external users of corporate annual reports in emerging economies: the case of Egypt
Dahawy, Khaled; Samaha, Khaled - In: International Journal of Accounting and Finance 2 (2010) 3/4, pp. 331-367
The purpose of this paper is to examine how users of company annual reports in the emerging market of Egypt view those reports, and to compare the results with the findings of Mirshekary and Saudagaran (2005) in Iran. Each study is based on a survey of different but comparable user groups in the...
Persistent link: https://www.econbiz.de/10010670184
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Firm-specific determinants of the extent of compliance with international accounting standards in the corporate annual reports of companies listed on the Egyptian Stock Exchange: a positive accounting approach
Samaha, Khaled; Stapleton, Pamela - In: Afro-Asian Journal of Finance and Accounting 1 (2009) 3, pp. 266-294
This paper examines the firm specific characteristics -- as a proxy for positive accounting research -- that are associated with the propensity of companies listed on the Cairo and Alexandria Stock Exchanges (CASE) to comply with the newly harmonised Egyptian Accounting Standards (EASs) issued...
Persistent link: https://www.econbiz.de/10005048977
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Firm-specific determinants of the extent of compliance with international accounting standards in the corporate annual reports of companies listed on the Egyptian Stock Exchange: a positive accounting approach
Samaha, Khaled; Stapleton, Pamela - In: Afro-Asian Journal of Finance and Accounting 1 (2009) 3, pp. 266-294
This paper examines the firm specific characteristics – as a proxy for positive accounting research – that are associated with the propensity of companies listed on the Cairo and Alexandria Stock Exchanges (CASE) to comply with the newly harmonised Egyptian Accounting Standards (EASs) issued...
Persistent link: https://www.econbiz.de/10008563915